Pål Tangen  Heggernes

Pål Tangen Heggernes

Advocate | Partner, PwC Norway

Pål is a partner based in Oslo and has been with PwC for 10 years.

Pål advises clients in M&A, due diligence processes and tax structuring. His clients include both private equity firms and multinationals as well as foreign-owned subsidiaries in Norway, and he has extensive experience in structuring both transactions and investments.

Pål has specialised in M&A related tax work as well as domestic and international tax structuring. He has worked with numerous transactions on both buy-side and sell-side for private equity and corporate clients. In addition to his M&A experience Pål has extensive experience with shipping and offshore clients, including the Norwegian tonnage tax regime.

Pål is an advocate and has a law degree from the University of Oslo.


  • M&A
  • Shipping
  • National corporate taxation
  • International corporate taxation
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